Civic Intelligence

Child Aid

990 • Fiscal year 2023 • EIN 33-0317937

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 27, 2024

917 SW Oak St Suite 310Portland, OR 97205

(503) 223-3008

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.27x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.23x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

10th percentile

-34%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

70th percentile

$106,450

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

4th percentile

-30%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

16th percentile

-22%

Faster revenue growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,777,110

Down $943,386 (-35%) from 2021

Net Assets

Down

$1,306,116

Down $1,094,806 (-46%) from 2021

Liabilities

Up

$470,994

Up $151,420 (+47%) from 2021

Revenue

Down

$2,062,900

Down $710,588 (-26%) from 2021

Expenses

Up

$2,760,187

Up $858,817 (+45%) from 2021

Net Income

Down

-$697,287

Down $1,569,405 (-180%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $1,276,564Liabilities 2010: $16,660Net Assets 2010: $1,259,9042010Assets 2011: $1,439,800Liabilities 2011: $20,687Net Assets 2011: $1,419,1132011Assets 2012: $1,696,651Liabilities 2012: $26,807Net Assets 2012: $1,669,8442012Assets 2014: $2,184,375Liabilities 2014: $53,446Net Assets 2014: $2,130,9292014Assets 2015: $1,889,808Liabilities 2015: $86,375Net Assets 2015: $1,803,4332015Assets 2016: $1,996,836Liabilities 2016: $89,600Net Assets 2016: $1,907,2362016Assets 2017: $2,193,144Liabilities 2017: $149,048Net Assets 2017: $2,044,0962017Assets 2018: $1,921,038Liabilities 2018: $156,223Net Assets 2018: $1,764,8152018Assets 2019: $1,989,228Liabilities 2019: $193,659Net Assets 2019: $1,795,5692019Assets 2020: $1,902,923Liabilities 2020: $300,386Net Assets 2020: $1,602,5372020Assets 2021: $2,720,496Liabilities 2021: $319,574Net Assets 2021: $2,400,9222021Assets 2023: $1,777,110Liabilities 2023: $470,994Net Assets 2023: $1,306,1162023Assets 2024: $1,818,472Liabilities 2024: $425,611Net Assets 2024: $1,392,8612024

Highlighted filing

2023

Assets$1,777,110
Liabilities$470,994
Net Assets$1,306,116

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,756,6432010Expenses 2011: $1,237,4392011Expenses 2012: $1,235,4282012Revenue 2014: $3,024,931Expenses 2014: $2,771,959Net Income 2014: $252,9722014Revenue 2015: $1,577,503Expenses 2015: $1,576,132Net Income 2015: $1,3712015Revenue 2016: $1,325,720Expenses 2016: $1,288,159Net Income 2016: $37,5612016Revenue 2017: $1,574,722Expenses 2017: $1,187,147Net Income 2017: $387,5752017Revenue 2018: $1,734,590Expenses 2018: $1,524,691Net Income 2018: $209,8992018Revenue 2019: $1,674,675Expenses 2019: $1,591,150Net Income 2019: $83,5252019Revenue 2020: $1,558,471Expenses 2020: $1,581,149Net Income 2020: -$22,6782020Revenue 2021: $2,773,488Expenses 2021: $1,901,370Net Income 2021: $872,1182021Revenue 2023: $2,062,900Expenses 2023: $2,760,187Net Income 2023: -$697,2872023Revenue 2024: $2,377,764Expenses 2024: $2,039,809Net Income 2024: $337,9552024

Highlighted filing

2023

Revenue$2,062,900
Expenses$2,760,187
Net Income-$697,287
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 27, 2024
Return Version
2023v5.0
Gross Receipts
$3,142,153
Mission and Program Overview

Mission

Child aid's mission is development through literacy. Child aid promotes social and economic development through literacy in guatemala. Continued on schedule o.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,742,927$1,378,988▼ $363,939
Cash and Non-Interest-Bearing Accounts$400,468$173,947▼ $226,521
Pledges and Grants Receivable$214,277$84,451▼ $129,826
Savings and Temporary Cash Investments$121,986$58,582▼ $63,404
Prepaid Expenses and Deferred Charges$26,915$32,074▲ $5,159
Land, Buildings, and Equipment, Net$452--
Total Assets$2,547,962$1,777,110▼ $770,852
Other Assets Total$40,937$49,068▲ $8,131
Liabilities
Other Liabilities$291,895$363,645▲ $71,750
Accounts Payable and Accrued Expenses$179,173$107,349▼ $71,824
Total Liabilities$471,068$470,994▼ $74
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,561,174$1,069,872▼ $491,302
Net Assets With Donor Restrictions$515,720$236,244▼ $279,476
Total Net Assets Fund Balance$2,076,894$1,306,116▼ $770,778
Total Liabilities and Net Assets / Fund Balance$2,547,962$1,777,110▼ $770,852

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$9,391$9,391
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leslie McfarlaneOps & Fin MaFT$90,000$16,450$106,450
Nancy Press PhdCEO/board MeFT$90,837$14,142$104,979

Board Members and Trustees

NameTitle
Roland PaanakkerBoard Chair
Holly Jimison PhdBoard Member
J Andres Galvez-sobralBoard Member
Jeff BarnesBoard Member
Misha PavelBoard Member
Pamela Booth RosatiBoard Member
Richard Carroll PhdBoard Member
Rietta StonemanBoard Member
Susan HarrisBoard Member
Robert CostelloBoard Secret
Harmony GeorgeBoard Treasu

Highest Paid Contractors

ContractorServicesLocationCompensation
Lake Hills Philanthropic ServicesDevelopment494 WOODRIDGE AVENUE, Fairfield, CT 06825$111,850
Revenue and Support

Revenue Composition

Contributions and Grants
$1,729,634
Program Service Revenue
$0
Investment Income
$341,480
Other Revenue
$-8,214
All Other Contributions
$1,729,634
Change in Net Assets
$-697,287

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Books and Publications-$256,968Comparable Sales
Securities Publicly Traded4$146,163Market Quotation
Other Non Cash Contri Table1$21,000Comparable Sales
Total Noncash Contributions5$424,131-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,062,900
Revenue Not Reported on Form 990
$-38,441
Total Revenue per Audited Statements
$2,024,459
Total Revenue per Form 990
$2,062,900
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,326,485
Other Expenses$807,494
Grants and Similar Amounts Paid$626,208
Total Fundraising Expense$327,621
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$822,773$40,886$59,322$922,981
Foreign Grants$626,208--$626,208
Fees for Services Other$95,076$56,764$119,397$271,237
Office Expenses$112,078$8,665$97,092$217,835
Current Officers, Directors, Trustees, and Key Employees$138,838$51,448$21,143$211,429
Payroll Taxes$120,085$10,978$9,884$140,947
Travel$69,161$5,355$604$75,120
Occupancy$33,112$15,683-$48,795
Other Employee Benefits$41,379-$2,388$43,767
Information Technology$21,000--$21,000
Fees for Services Accounting-$13,529-$13,529
Conferences and Meetings$12,212$945$107$13,264
Insurance$5,638$5,092-$10,730
Pension Plan Contributions$7,077-$284$7,361
Other Expenses$10$6,748$16,789$6,758
All Other Expenses$95$2,827$611$3,533
Depreciation Depletion$452--$452
Total Functional Expenses$2,132,121$300,445$327,621$2,760,187

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,795,237
Expenses per Audited Statements$2,760,187
Total Expenses per Form 990$2,760,187
Expenses Not Reported on Form 990$35,050
International Activity

International Summary

Employees
165
Spending
$2,132,122

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America & CarribeanProgram ServicesOrganization-55$761,125
Central America & CarribeanProgram Services--55$744,788
Central America & CarribeanGrantTraining-55$626,209
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Personnel Expenses$312,683
Operating Lease Liabilities$50,962
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Richard carroll nancy press vice chair ceo family holly jimison misha pavel board member board member family

Form 990, Page 6, Part VI, Line 11B

Our cpa prepares form 990. The business manager, chief executive officer and board treasurer review the form before we file it. We make available a copy of form 990 to the entire board of directors before it is filed.

Form 990, Page 6, Part VI, Line 12C

There is a conflict of interest (coi) policy both for board members and for employees. Board members sign a statement annually that they have read, understand, and comply with the coi policy. If a board member or employee has reasonable cause to believe that another board member or employee has failed to disclose actual or possible coi, he or she informs that person of the basis for such belief and affords the member or employee an opportunity to explain the alleged failure to disclose. If further investigation is warranted, the board chair or the chief executive officer takes appropriate action depending on the circumstances.

Form 990, Page 6, Part VI, Line 15A

A subcommittee of the board of directors determined and approved the initial salary of the chief executive officer after review of comparable salary studies. A subcommittee of the board of directors evaluates the performance of the chief executive officer.

Form 990, Page 6, Part VI, Line 15B

Compensation for other officials are determined by the ceo with reference to comparable salaries in other non-profit organizations.

Form 990, Page 6, Part VI, Line 17

Maryland, maine, michigan, minnesota, missouri, mississippi, north carolina, north dakota, new hampshire, new jersey, new mexico, nevada, new york, ohio, oklahoma, oregon, pennsylvania, rhode island, south carolina, tennessee, utah, virginia, washington, wisconsin, west virginia

Form 990, Page 6, Part VI, Line 19

Child aid makes its governing documents, conflict of interest statement, and financial statements available to the public upon request. Form 990 is available on child aid's website for download.

Filing and Contact Details

Filer

Filer Name
Child Aid
EIN
33-0317937
Phone
5032233008
Address
917 SW OAK ST SUITE 310, PORTLAND, OR 97205

Signing Officer

Name
Nancy Press Phd
Title
CEO/board Member
Phone
5032233008
Signed
2024-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Press Phd
Formed
1988
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
10
Employees
9

Preparer

Firm
James E Richman CPA
Address
3269 NE ALAMEDA TERRACE, PORTLAND, OR 97212
Preparer
James E Richman
Phone
5032953780
Supplemental Narrative

Additional Explanations

Form 990, Part III

Line 1, continued we transform how literacy skills are taught in public primary schools, so all children can have access to a quality education, the opportunity to improve their lives, and contribute to their communities and the world. We focus on rural villages where illiteracy disproportionately affects indigenous maya people, especially women, and in early grades where education has the largest impact on literacy and overall life chances. In the rural highlands of the states of solol, totonicapn and chimaltenango, we train teachers with school-wide workshops and one-on-one classroom coaching, and provide spanish-language, grade appropriate books. Line 4a, continued in 2023: food insecurity continues in guatemala in general and in the communities where we work in particular, we continued to add the temporary provision of emergency food to families in the communities of the schools we work with. We raised separate funds for our white flag hunger relief program and distributed food to families in need. We used the distribution system we use to distribute books each year to get these food boxes to the families most in need in our school communities. We also trained the school personnel to use covid safety protocols throughout the distribution.

Form 990, Part V, Line 4B

GUATEMALA

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows the provisions of fasb asc topic 740 accounting for uncertainty in income taxes. Management has evaluated the organization's tax positions and concluded that there are no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this topic.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1290000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO/BOARD ME
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD SECRET
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD TREASU
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12OPS & FIN MA
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IRS990/FormationYr01988
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IRS990/FSAuditedInd0true
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IRS990/GainOrLossGrp/SecuritiesAmt0287232
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantAmt0574208
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01366485
IRS990/GrossReceiptsAmt03142153
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt021000
IRS990/InformationTechnologyGrp/TotalAmt021000
IRS990/InsuranceGrp/ManagementAndGeneralAmt05092
IRS990/InsuranceGrp/ProgramServicesAmt05638
IRS990/InsuranceGrp/TotalAmt010730
IRS990/InvestmentIncomeGrp/ExclusionAmt054248
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt054248
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01742927
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01378988
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt010
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0452
IRS990/LandBldgEquipCostOrOtherBssAmt09391
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01079253
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CHILD AID'S MISSION IS DEVELOPMENT THROUGH LITERACY. CHILD AID PROMOTES SOCIAL AND ECONOMIC DEVELOPMENT THROUGH LITERACY IN GUATEMALA. CONTINUED ON SCHEDULE O.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0true
IRS990/NetAssetsOrFundBalancesBOYAmt02076894
IRS990/NetAssetsOrFundBalancesEOYAmt01306116
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0287232
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0287232
IRS990/NetUnrlzdGainsLossesInvstAmt0-73491
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01561174
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01069872
IRS990/NoncashContributionsAmt0424131
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt015683
IRS990/OccupancyGrp/ProgramServicesAmt033112
IRS990/OccupancyGrp/TotalAmt048795
IRS990/OfficeExpensesGrp/FundraisingAmt097092
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08665
IRS990/OfficeExpensesGrp/ProgramServicesAmt0112078
IRS990/OfficeExpensesGrp/TotalAmt0217835
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt040937
IRS990/OtherAssetsTotalGrp/EOYAmt049068
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02388
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt041379
IRS990/OtherEmployeeBenefitsGrp/TotalAmt043767
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1LICENSES & FEES
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/FundraisingAmt016789
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt063000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt118525
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26748
IRS990/OtherExpensesGrp/ProgramServicesAmt06756
IRS990/OtherExpensesGrp/ProgramServicesAmt120171
IRS990/OtherExpensesGrp/ProgramServicesAmt210
IRS990/OtherExpensesGrp/TotalAmt063000
IRS990/OtherExpensesGrp/TotalAmt142070
IRS990/OtherExpensesGrp/TotalAmt220171
IRS990/OtherExpensesGrp/TotalAmt36758
IRS990/OtherLiabilitiesGrp/BOYAmt0291895
IRS990/OtherLiabilitiesGrp/EOYAmt0363645
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/ExclusionAmt0-8214
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-8214
IRS990/OtherRevenueTotalAmt0-8214
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt059322
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt040886
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0822773
IRS990/OtherSalariesAndWagesGrp/TotalAmt0922981
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt09884
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010978
IRS990/PayrollTaxesGrp/ProgramServicesAmt0120085
IRS990/PayrollTaxesGrp/TotalAmt0140947
IRS990/PensionPlanContributionsGrp/FundraisingAmt0284
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07077
IRS990/PensionPlanContributionsGrp/TotalAmt07361
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0214277
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt084451
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026915
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032074
IRS990/PrincipalOfficerNm0NANCY PRESS PHD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0GRANTS AND OVERSIGHT TO OTHER ORGANIZATIONS WITHIN OUR BROAD EDUCATIONAL MISSION: FUNDIT (FUNDACIN DE DESAROLLO INTEGRAL DE EL TEJAR): SINCE 1996, CHILD AID HAS PARTNERED WITH THIS LOCALLY RUN ORGANIZATION. FUNDIT OPERATES A MONTESSORI-STYLE PRESCHOOL; A COMMUNITY LIBRARY; A SCHOOL SCHOLARSHIP PROGRAM; AND A MUSIC PROGRAM FOR POOR CHILDREN IN THE TOWN OF EL TEJAR, GUATEMALA. CHILD AID PROVIDES THE MAJORITY OF THE SUPPORT FOR THE SCHOOL, AND FUNDS ONGOING SCHOLARSHIPS FOR PRESCHOOL, PRIMARY, JUNIOR HIGH AND HIGH SCHOOL STUDENTS IN EL TEJAR. CHILD AID HAS HIRED A FULL-TIME CONSULTANT TO PROVIDE MANAGERIAL AND FINANCIAL OVERSIGHT OF FUNDIT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt052000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt052000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02238568
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0747832
IRS990/PYInvestmentIncomeAmt0408210
IRS990/PYOtherExpensesAmt0655904
IRS990/PYOtherRevenueAmt0-1466
IRS990/PYRevenuesLessExpensesAmt0158453
IRS990/PYSalariesCompEmpBnftPaidAmt01083123
IRS990/PYTotalExpensesAmt02486859
IRS990/PYTotalRevenueAmt02645312
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-697287
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0121986
IRS990/SavingsAndTempCashInvstGrp/EOYAmt058582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01729634
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02238568
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02344060
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01353536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01402685
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09068483
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt054248
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt046644
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt030789
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt031511
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt045564
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0208756
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.64900
IRS990ScheduleA/PublicSupportPY170Pct00.67890
IRS990ScheduleA/PublicSupportTotal170Amt06021220
IRS990ScheduleA/SubstantialContributorsTotAmt03047263
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01729634
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02238568
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02344060
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01353536
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01402685
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09068483
IRS990ScheduleA/TotalSupportAmt09277239
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt035050
IRS990ScheduleD/DonatedServicesUseFcltsAmt035050
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09391
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09391
IRS990ScheduleD/ExpensesNotReportedAmt035050
IRS990ScheduleD/ExpensesSubtotalAmt02760187
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-73491
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0312683
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt150962
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PERSONNEL EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt0-38441
IRS990ScheduleD/RevenueSubtotalAmt02062900
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC TOPIC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt02760187
IRS990ScheduleD/TotalLiabilityAmt0363645
IRS990ScheduleD/TotalRevenuePerForm990Amt02062900
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02024459
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02795237
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt055
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt155
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt255
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0626209
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1761125
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt2744788
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA & CARRIBEAN

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.43$1.39$2.38$2.04$0.34
2023Detailed filing. Detailed filing data is available for this year.$1.78$0.47$1.31$2.06$2.76$0.70
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.32$2.40$2.77$1.90$0.87
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.30$1.60$1.56$1.58$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.19$1.80$1.67$1.59$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.16$1.76$1.73$1.52$0.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.15$2.04$1.57$1.19$0.39
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.09$1.91$1.33$1.29$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.89$0.09$1.80$1.58$1.58$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.18$0.05$2.13$3.02$2.77$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.03$1.67$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.02$1.42$1.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.02$1.26$2.76